9911796707
TMI Blog2024 (2) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs - sufficient service of notice on the Assessee or not? - as decided by HC [ 2015 (9) TMI 1064 - DELHI HIGH COURT] no legal error committed by the ITAT in holding that there was no proper service of notice on the Assessee under Section 148 - Revenue stated that this petition has to be dismissed on on the ground of low tax effect as being covered by the Circular No. 17 of 2019 dated 08.08.2019 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile we keep the question of law open for consideration in another case, we will not interfere with the judgment of the High Court. Special Leave Petition is dismissed. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner : Mr. N Venkatraman, A.S.G. (NP) Ms. Nisha Bagchi, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. H R Rao, Adv. Mr. Akshit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELHI HIGH COURT] Heard Ms. Nisha Bagchi, learned senior counsel appearing for the Revenue. She makes out a point on the legality of the notice issued under Section 148 of the Income Tax Act on 28.03.2008. However, we see that the said notice as followed by the order passed by the AO/CIT was set aside by the Income Tax Appellate Tribunal way back on 21.06.2013. Subsequently the order of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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